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Middle Georgia State College Real Estate Foundation Inc

  • Macon, GA
  • Tax-exempt since July 1974
  • EIN: 23-7356941

Organization summary

Type of Nonprofit

Designated as a Organizations for any of the following purposes: religious, educational, charitable, scientific, literary, testing for public safety, fostering national or international amateur sports competition (as long as it doesn't provide athletic facilities or equipment), or the prevention of cruelty to children or animals.

Category: Educational Institutions and Related Activities / Student Services, Organizations of Students (NTEE)

Donations to this organization are tax deductible.

Summary charts: organization finances over time

Revenue
$1.74M (2024)

Expenses
$1.37M (2024)

Total Assets
$49.8M (2024)

Total Liabilities
$38.8M (2024)

Source: Form 990 tax filings from 2011 to 2024

Tax Filings by Year

Form 990 is an information return that most organizations claiming federal tax-exempt status must file yearly with the IRS. Nonprofit Explorer has IRS digitized Form 990 data for filings processed in 2012 and later. If this organization filed an amended return, it may not be reflected below. Duplicate download links may indicate a resubmission or amendment to this organization's original return. Form 990 data is from the IRS.

Fiscal Year Ending June
2024

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,736,893
Expenses
$1,366,785
Net Income
$370,108
Net Assets
$11,008,486
Notable Sources of Revenue Percent of Total Revenue
Contributions $98,126
5.6%
Program Services $1,615,236
93.0%
Investment Income $350,423
20.2%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets -$326,940
Net Inventory Sales $0
Other Revenue $48
0.0%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $49,833,573
Total Liabilities $38,825,087
Net Assets $11,008,486
Compensation
Key Employees and Officers Compensation Related Other
Christopher Blake (Mga Presiden) $0 $308,290 $77,096
Amanda Funches (Mga Evp) $0 $176,250 $12,000
Julie Davis (Mga Fdn Inte) $0 $94,599 $12,691
Dwight Jones (Secretary/Tr) $0 $0 $0
Robert Hatcher Jr (Mga Foundati) $0 $0 $0
Ronnie Rollins (Trustee) $0 $0 $0
Charles E Parker Sr (Chairman) $0 $0 $0
Nancy White (Mga Vp Of Un) $0 $0 $0
+ View more people

Document Links

990
Filed on Dec. 9, 2024

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending June
2023

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$2,943,316
Expenses
$1,451,759
Net Income
$1,491,557
Net Assets
$10,626,135
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $2,792,748
94.9%
Investment Income $150,568
5.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $39,828,262
Total Liabilities $29,202,127
Net Assets $10,626,135
Compensation
Key Employees and Officers Compensation Related Other
Christopher Blake (Mga Presiden) $0 $340,613 $24,298
Mary Mcdonald (Mga Vpua) $0 $171,147 $25,252
Nancy Stroud (Mga Evp) $0 $128,778 $34,823
Amanda Funches (Mga Evp) $0 $146,200 $6,000
Julie Davis (Mga Fdn Inte) $0 $101,220 $15,733
Stephen Daugherty (Mga Foundati) $0 $0 $0
Dwight Jones (Secretary/Tr) $0 $0 $0
Ronnie Rollins (Trustee) $0 $0 $0
Charles E Parker Sr (Chairman) $0 $0 $0
+ View more people

Document Links

990
Filed on May 15, 2024

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending June
2022

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$4,417,348
Expenses
$1,449,480
Net Income
$2,967,868
Net Assets
$9,137,553
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $4,409,947
99.8%
Investment Income $7,401
0.2%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $39,301,200
Total Liabilities $30,163,647
Net Assets $9,137,553
Compensation
Key Employees and Officers Compensation Related Other
Christopher Blake (Mga Presiden) $0 $325,701 $57,217
Nancy Stroud (Mga Evp) $0 $185,828 $55,271
Mary Mcdonald (Mga Vpua) $0 $64,511 $25,337
Stephen Daugherty (Mga Foundati) $0 $0 $0
Dwight Jones (Secretary/Tr) $0 $0 $0
Ronnie Rollins (Trustee) $0 $0 $0
Charles E Parker Sr (Chairman) $0 $0 $0
Amanda Funches (Mga Interim) $0 $0 $0
+ View more people

Document Links

990
Filed on Feb. 21, 2023

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending June
2021

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,709,988
Expenses
$1,477,245
Net Income
$232,743
Net Assets
$6,192,513
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $1,699,810
99.4%
Investment Income $10,178
0.6%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $37,227,281
Total Liabilities $31,034,768
Net Assets $6,192,513
Compensation
Key Employees and Officers Compensation Related Other
Christopher Blake (Mga Presiden) $0 $324,386 $56,838
Nancy Stroud (Mga Evp) $0 $184,157 $56,229
Ken Fincher (Mga Vpua) $0 $138,240 $29,627
Julie Davis (Mga Fdn Inte) $0 $96,566 $8,923
Stephen Daugherty (Mga Foundati) $0 $0 $0
Dwight Jones (Secretary/Tr) $0 $0 $0
Ronnie Rollins (Trustee) $0 $0 $0
Charles E Parker Sr (Chairman) $0 $0 $0
+ View more people

Document Links

990
Filed on Feb. 23, 2022

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending June
2020

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,795,187
Expenses
$1,523,652
Net Income
$271,535
Net Assets
$5,964,553
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $1,749,644
97.5%
Investment Income $45,543
2.5%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $37,855,924
Total Liabilities $31,891,371
Net Assets $5,964,553

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending June
2019

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$701,171
Expenses
$1,703,366
Net Income
-$1,002,195
Net Assets
$5,692,388
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $1,778,078
> 100%
Investment Income $55,150
7.9%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets -$1,132,057
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $38,406,987
Total Liabilities $32,714,599
Net Assets $5,692,388
Compensation
Key Employees and Officers Compensation Related Other
Christopher Blake (Mga Presiden) $0 $310,598 $60,687
Nancy Stroud (Mga Evp) $0 $178,927 $50,948
Ken Fincher (Mga Vpua) $0 $139,029 $27,783
Charles Parker (Chairman) $0 $0 $0
Dwight Jones (Secretary/Tr) $0 $0 $0
Ronnie Rollins (Trustee) $0 $0 $0
Tom Mcmichael (Mga Foundati) $0 $0 $0
+ View more people

Document Links

990
Filed on Dec. 26, 2019

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending June
2018

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
-$3,116,906
Expenses
$4,656,145
Net Income
-$7,773,051
Net Assets
$6,694,583
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $4,991,537
Investment Income $300,970
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets -$8,411,454
Net Inventory Sales $0
Other Revenue $2,041
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $101,020,532
Total Liabilities $94,325,949
Net Assets $6,694,583
Compensation
Key Employees and Officers Compensation Related Other
Christopher Blake (Mga Presiden) $0 $295,027 $59,840
Nancy Stroud (Mga Evp) $0 $177,184 $44,008
Ken Fincher (Mga Vpua) $0 $52,814 $9,808
Charles Parker (Chairman) $0 $0 $0
Dwight Jones (Secretary/Tr) $0 $0 $0
John Phillips (Trustee) $0 $0 $0
Ronnie Rollins (Trustee) $0 $0 $0
Tom Mcmichael (Trustee) $0 $0 $0
+ View more people

Document Links

990
Filed on Feb. 26, 2019

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending June
2017

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$5,432,257
Expenses
$4,805,371
Net Income
$626,886
Net Assets
$14,467,634
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $5,163,607
95.1%
Investment Income $266,400
4.9%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $2,250
0.0%
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $110,347,632
Total Liabilities $95,879,998
Net Assets $14,467,634
Compensation
Key Employees and Officers Compensation Related Other
Christopher Blake (Mgsu Preside) $0 $355,942 $0
Nancy Stroud (Mgsu Vp) $0 $213,429 $0
Raymond Carnley (Mgsu Vp) $0 $148,539 $0
Charles Parker (Chairman) $0 $0 $0
Dwight Jones (Secretary/Tr) $0 $0 $0
John Phillips (Trustee) $0 $0 $0
Ronnie Rollins (Trustee) $0 $0 $0
Spencer Strickland (Trustee) $0 $0 $0
+ View more people

Document Links

990
Filed on Nov. 17, 2017

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending June
2016

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$5,438,647
Expenses
$4,804,995
Net Income
$633,652
Net Assets
$13,840,748
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $5,213,669
95.9%
Investment Income $246,523
4.5%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets -$21,545
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $112,098,824
Total Liabilities $98,258,076
Net Assets $13,840,748
Compensation
Key Employees and Officers Compensation Related Other
Nancy Stroud (Mgsu Vp) $0 $210,003 $0
Raymond Carnley (Trustee) $0 $145,102 $0
Charles Parker (Chairman) $0 $0 $0
Dwight Jones (Secretary/Tr) $0 $0 $0
John Phillips (Trustee) $0 $0 $0
Ronnie Rollins (Trustee) $0 $0 $0
Steve Kruger (Trustee) $0 $0 $0
Spencer Strickland (Trustee) $0 $0 $0
Christopher Blake (Mgsu Preside) $0 $340,933 $0
+ View more people

Document Links

990
Filed on Jan. 25, 2017

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending June
2015

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$5,553,803
Expenses
$4,829,115
Net Income
$724,688
Net Assets
$13,207,096
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $447,949
8.1%
Investment Income $5,105,854
91.9%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $113,731,191
Total Liabilities $100,524,095
Net Assets $13,207,096
Compensation
Key Employees and Officers Compensation Related Other
Christopher Blake (Trustee) $0 $312,762 $67,683
Nancy Stroud (Trustee) $0 $141,281 $34,500
Raymond Carnley (Trustee) $0 $42,926 $10,529
Charles Parker (Chairman) $0 $0 $0
Dwight Jones (Secretary/Tr) $0 $0 $0
John Phillips (Trustee) $0 $0 $0
Ronnie Rollins (Trustee) $0 $0 $0
Steve Kruger (Trustee) $0 $0 $0
Levy Youmans (Executive Di) $0 $99,255 $134
+ View more people

Document Links

990
Filed on Nov. 30, 2015

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending June
2014

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$4,454,249
Expenses
$4,071,128
Net Income
$383,121
Net Assets
$12,482,408
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $355,106
8.0%
Investment Income $4,098,721
92.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $422
0.0%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $114,029,329
Total Liabilities $101,546,921
Net Assets $12,482,408
Compensation
Key Employees and Officers Compensation Related Other
Nancy Stroud (Trustee) $0 $132,429 $26,418
Sue Chipman (Trustee) $0 $116,352 $22,185
David Lanier (Trustee) $0 $50,000 $4,765
Charles Parker (Chairman) $0 $0 $0
Dwight Jones (Secretary/Tr) $0 $0 $0
John Phillips (Trustee) $0 $0 $0
Ronnie Rollins (Trustee) $0 $0 $0
Steve Kruger (Trustee) $0 $0 $0
Christopher Blake (Trustee) $0 $0 $0
Levy Youmans (Executive Di) $0 $99,255 $288
John Black (Trustee) $0 $238,108 $35,108
+ View more people

Document Links

990
Filed on Nov. 17, 2014

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending June
2013

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$3,834,729
Expenses
$5,133,722
Net Income
-$1,298,993
Net Assets
$12,099,287
Notable Sources of Revenue Percent of Total Revenue
Contributions $18,880
0.5%
Program Services $314,920
8.2%
Investment Income $3,595,459
93.8%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets -$95,029
Net Inventory Sales $0
Other Revenue $499
0.0%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $114,290,171
Total Liabilities $102,190,884
Net Assets $12,099,287

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending June
2012

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$3,910,527
Expenses
$5,018,283
Net Income
-$1,107,756
Net Assets
$11,112,656
Notable Sources of Revenue Percent of Total Revenue
Contributions $224,999
5.8%
Program Services $276,489
7.1%
Investment Income $3,401,127
87.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $7,912
0.2%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $75,590,683
Total Liabilities $64,478,027
Net Assets $11,112,656

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending June
2011

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$3,790,757
Expenses
$3,495,872
Net Income
$294,885
Net Assets
$10,668,092
Notable Sources of Revenue Percent of Total Revenue
Contributions $141,966
3.7%
Program Services $251,492
6.6%
Investment Income $3,394,387
89.5%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $2,912
0.1%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $10,200
0.3%
Other Salaries and Wages $0
Assets/Debt
Total Assets $76,853,469
Total Liabilities $66,185,377
Net Assets $10,668,092

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending June
2010

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending June
2009

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending June
2008

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending June
2007

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending June
2006

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending June
2005

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending June
2004

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending June
2003

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending June
2002

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending June
2001

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

About This Data

Nonprofit Explorer includes summary data for nonprofit tax returns and full Form 990 documents, in both PDF and digital formats.

The summary data contains information processed by the IRS during the 2012-2019 calendar years; this generally consists of filings for the 2011-2018 fiscal years, but may include older records. This data release includes only a subset of what can be found in the full Form 990s.

In addition to the raw summary data, we link to PDFs and digital copies of full Form 990 documents wherever possible. This consists of separate releases by the IRS of Form 990 documents processed by the agency, which we update regularly.

We also link to copies of audits nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year since 2016. These audits are copied from the Federal Audit Clearinghouse.

Which Organizations Are Here?

Every organization that has been recognized as tax exempt by the IRS has to file Form 990 every year, unless they make less than $200,000 in revenue and have less than $500,000 in assets, in which case they have to file form 990-EZ. Organizations making less than $50,000 don’t have to file either form but do have to let the IRS they’re still in business via a Form 990N "e-Postcard."

Nonprofit Explorer has organizations claiming tax exemption in each of the 27 subsections of the 501(c) section of the tax code, and which have filed a Form 990, Form 990EZ or Form 990PF. Taxable trusts and private foundations that are required to file a form 990PF are also included. Small organizations filing a Form 990N "e-Postcard" are not included in this data.

Types of Nonprofits

There are 27 nonprofit designations based on the numbered subsections of section 501(c) of the tax code. See the list »

Get the Data

For those interested in acquiring the original data from the source, here’s where our data comes from:

  • Raw filing data. Includes EINs and summary financials as structured data.
  • Exempt Organization profiles. Includes organization names, addresses, etc. You can merge this with the raw filing data using EIN numbers.
  • Form 990 documents. Prior to 2017, these documents were obtained and processed by Public.Resource.org and ProPublica. Bulk PDF downloads since 2017 are available from the IRS.
  • Form 990 documents as XML files. Includes complete filing data (financial details, names of officers, tax schedules, etc.) in machine-readable format. Only available for electronically filed documents. Electronic data released prior to October 2021 is also available through Amazon Web Services.
  • Audits. PDFs of single or program-specific audits for nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year. Available for fiscal year 2015 and later.

API

The data powering this website is available programmatically, via an API. Read the API documentation »

Byline

By Andrea Suozzo, Alec Glassford, Ash Ngu and Brandon Roberts.
Design by Jeff Frankl. Additional development by Ken Schwencke, Mike Tigas, and Sisi Wei.

E-file viewer adapted from IRS e-File Viewer by Ben Getson. Code for scraping audit documents adapated from Govwiki.

Updated